Rectification of Applications Vs Form GST SPL-01/Form GSTSPL-02…!

Amnesty Scheme – Multiple Demands – Section 148 Vs Section 164 of the CGST Act 2017 – Procedural Vs
Conditional – Rectification of Applications Vs Form GST SPL-01/Form GST SPL-02…!

Query:

A Tax Payer registered under GST, got an Order of demand and in which the demand of tax, interest, penalty is exists with multiple demands including Section 16(4) demands; but the payment against such demands is still due to the Government, since his grievances/Appeal against such Order is still due or pending as the case may be.

Now in light of the Section 128A of the CGST Act 2017 or amendments of Section 16 of the CGST Act with Section 16(5)/16(6) of the Act, whether the taxpayer can –

1. opt Section 128A of the Act by filing Form GST SPL-01/02 with Payments by withdrawing the Appeal/Grievances; or
2. opt Notification No 22/2024– Central Tax, dated 08.10.2024 by filing a Rectification of Applications with an Annexure A;

and keep the such other questions as cited with its Original is the query?

Answer:

If the input under Section 16(4) is available to the taxpayer read with Amended Section 16(5) and Section 16(6) of the CGST Act 2017; and

If the Notification No 22/2024– Central Tax, dated 08.10.2024 is independent under Section 148 of the CGST Act 2017 unlike amnesty Scheme under Section 128A of the CGST Act read with Section 164 of the CGST Act 2017; Or

If the Rules made under Section 164 of the CGST Act 2017 can’t override the Provisions of the Act or intentions of the Government; Or

if the taxpayer is highly or allowed him to reduce such values of Section 16(4) of the Act under Section 16 (5)/16(6) of the Act, while his filing with Form GST SPL-01/02; Or

If the Appellate Authority allowed to give relief under Section 16(4) demand of Tax under Section 16(5)/16(6) of the Act with a mandatory approach; Or

If the taxpayer already complied such conditions as warranted under Section 16(5)/16(6) of the Act; Or

If such restrictions or filings not exists with the CGST Act 2017/ The Finance (No.2) Act, 2024 (No. 15 of 2024)

Though the facts and submissions in this article is litigative,

But the author of the article is in view that the Taxpayer can file a Rectification of Applications under Section 148 of the Act with its special procedure as enumerated with Notification No 22/2024– Central Tax, dated 08.10.2024 with Annexure -A (i.e.; Procedural Aspect and filings subject to such conditions as cited with Section 16(5)/16(6) of the CGST Act 2017) and claim exemptions there on under Section 16(5)/16(6) of the Act);

and

Keep or continue other questions with its Orders with its grievances/Appeal as the case may be; and advised the reader of the article to proceed further independent/careful analysis.

Author Advisory Note:

The authority of the a article of his personal reservations with its Amnesty Scheme, but publishing this information only for an educational purpose; and requested the readers of the writeup to proceed an analyse the facts subject to further careful analysis with a balancing approach.

Authored by
Advocate Narendra Kumar Thotamsetty, B.Com, MFM, FCA, LL.B
inTax Chambers – Hyderabad
Hand Phone: +91-99163-22238